Questions and answers
Cesiunea contractului de investiţii
În cazul în care persoana fizică cedează persoanei juridice, în contul datoriilor formate, dreptul de creanţă al unui contract de investiţii în bun imobil, a cărui valoare este mai mare decât suma datoriei, se perfectează act de achizitie cu persoana fizică şi se reţine 7% la sursa de plată? Dacă da, se reţine din toată suma contractului de investiţii sau doar din diferenţa ramasă după compensarea datoriei formate? În conformitate cu prevederile pct. 36 din Standardul National de Contabilitate „Capital propriu și datorii”, aprobat prin Ordinul Ministerului Finanțe...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
28 September /2018 15:19
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Tags:
contract | sursa de plata | cesiune | imobil
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